This is what you need to do:
If your attempts to have an incorrect Form W-2 (PDF) corrected by your employer are unsuccessful and it is after February 15th, contact the IRS toll-free at(NNN) NNN-NNNN
When you call the IRS or visit an IRS Taxpayer Assistance Center (TAC), please have the following information available:
If you file your return and attach Form 4852 (PDF) to support the withholding amount claimed instead of a Form W-2 (PDF), your refund can be delayed while the information you gave us is verified.
If you receive a Form W-2 (PDF) after you file your return and it does not agree with the income or withheld tax you reported on your return, file an amended return on Form 1040X (PDF), Amended U.S. Individual Income Tax Return.
This is from the IRS website at http://www.irs.gov/faqs/faq/0,,id=199593,00.html
Thank you for your patience; I just came back on line.
If Pepsi did not pay you last year, you will want to have a corrected W-2; otherwise, you will be taxed for income you did not receive.
To get Pepsi to pay your wages, you need to file a wage claim with the Texas Workforce Commission. Here is a link to the claim form to do that: http://www.twc.state.tx.us/ui/lablaw/ll1.pdf
Thanks for the additional information.
Whomever you talked to at the IRS did not understand the situation. You need to call them back and tell them you were issued a W-2 for 2009, but that you were not paid in 2009. Therefore, the W-2 is incorrect and needs to be corrected. (The correction will be to $0) Just leave out the part about being paid in 2010; it will confuse them. Ask them to initiate the dispute resolution procedures I described in my first post.
Keep in mind that in dealing with the IRS at this time of the year, you are dealing with temporary employees who may not be particularly well educated on some issues. You may need to talk to a supervisor or a more experienced employee to get this moving.